JUDGMENT

T.S. Sivagnanam, J. - This intra-Court appeal filed by the appellant is directed against the judgment and order dated 14th September, 2021 in W.P.A. No.13339 of 2019. The appellant challenged an order passed by the respondent authorities under Section 7Q and 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short, 'the Act'). The orders were passed in the year 2014 and the writ petition was filed in the year 2019.

2. The undisputed fact is that there was delay in remittance of the employees' as well as employer's contribution to the respondent organisation. Consequently, the levy of interest was automatic and it appears that the appellant has not contested the levy of interest and the same has been recovered in full and the contribution, that is, both the employees' and employer's contribution has been remitted belatedly. What remains is the damages, which is payable under Section 14B of the Act, which has been quantified as more than Rs.44 lakhs.

3. It is submitted by Mr. Mitra, learned senior counsel appearing for the appellant that out of the said amount, Rs.4 lakhs has been recovered by way of bank attachment. It is submitted that in paragr